Rationales:
1. Pursuant to Article 123 of the Negotiable Instruments Act, in exercising his right of recourse against the maker of a promissory note, the holder may petition a competent court for a ruling granting compulsory enforcement. And the proceeding in which the holder of a promissory note requests a competent court to grant compulsory enforcement against the maker, according to this Article, is a non-litigation civil proceeding. So regarding the issue whether the compulsory enforcement is legitimate, the court would only review the case formally, and the ruling is in nature not a declaratory judgment which may decide substantive legal status. If the maker of the promissory note contended with the issue whether the creditor's right actually exists, the maker shall file for a declaratory judgment with the court for solving this issue. (See precedents in Supreme Court Tai-Objection 714 of 56 and Supreme Court Tai-Objection 76 of 57.)
2. The appellants argue that: The defendant knows perfectly well that the appellants run Leader Textile Co., LTD (hereinafter referred to as "Leader Co.") in Thailand, so that the place where service of process shall be effectuated is not unknown. It is illegal to order service of process for the original ruling to be effectuated by constructive notice. Besides, the appellants had never received the amount of money as shown on the promissory note. The actual borrower was Leader Co. and the actual amount of loans was NTD 39,771,669.6 which was also different from the amount of money as shown on the promissory note. Therefore, we hereby request the court to reverse the original ruling.
3. After investigation, however, the court holds that:
3.1 The defendant argued that: The defendant holds a promissory note of an amount of NTD 44,000,000 signed by the appellants jointly on August 22nd, 2014, which designated Taipei City as the place of payment, April 20th, 2015 as the date of maturity, and benchmark interest rate of NTD announced by the defendant plus 3% as the annual interest rate, and contains a waiver of protest (hereinafter referred to as "promissory note at issue"). However, since the defendant presented the promissory note at the date of maturity, the appellants has never paid the amount as shown